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The tutorial introduces a mobile app business plan spreadsheet template available in Excel and Google Sheets, designed for planning ventures. It supports various revenue models, including subscriptions, ads, and in-app purchases, providing tools for forecasts and projections through charts and graphs. The fully customizable spreadsheet is suitable for any business, allowing users to predict profits and expenses, evaluate new business lines, products, or pricing strategies while considering overhead and sales/marketing costs. The guide outlines how to utilize the template for projections, forecasting, and scenario planning, starting with inputting static data like company name, start date, and forecast duration, with a limit of 121 months.